tax lien

English Thesaurus

1. lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien) (noun.possession)

hypernym	:	lien,
definition	:	the right to take another's property if an obligation is not discharged (noun.possession)

hyponym	:	federal tax lien,
definition	:	lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable (noun.possession)

hyponym	:	state tax lien,
definition	:	a lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes (noun.possession)